How many judgments cite Ahmedabad Rana Caste Association v. CIT?

51 judgments on BharatTax cite Ahmedabad Rana Caste Association v. CIT (82 ITR 704), spanning 2016 to 2026.

Which sections of the Income Tax Act does Ahmedabad Rana Caste Association v. CIT come up under?

It is most often cited in judgments turning on Section 12A, Section 12A(1)(ac)(iii), Section 80G, Section 12AB, Section 12A(1)(ac)(vi), Section 2(15).

Ahmedabad Rana Caste Association v. CIT

82 ITR 704Supreme Court of India1971#2253 most cited

What is Ahmedabad Rana Caste Association v. CIT authority for?

An intention to benefit a section of the public, as distinguished from a special individual, is sufficient for a trust to be considered for charitable registration and exemptions. This applies even if the beneficiaries belong to a specific caste, community, or professional group, allowing the trust to qualify as serving a general public utility under Section 2(15).

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2016 to 2026.

Also referred to as

Ahmedabad Rana Caste Association v CIT · 82 ITR 704 · Section 12A · Section 12AB · Section 80G · Section 2(15) · Section 13(1)(b) · general public utility · benefit a section of the public · trust for specific caste · charitable registration · tax exemption

Sections most often in play

Section 12A Section 12A(1)(ac)(iii)Section 80G Section 12AB Section 12A(1)(ac)(vi)Section 2(15)Section 80G(5)(iii)Section 12AA

Read the full judgment

Issues it is cited on

section 13(1)(b)section 12ab(4)advancement of general public utility section 5(b)section 12ab(1)corpus fund section 13(1)section 2(15)section 80p(1)proviso to section 2(15)section 80g(5)(iii)section 12aa

Judgments citing Ahmedabad Rana Caste Association v. CIT

Ajmer Saraffa Sangh, Ajmer vs. CIT (Exemption), Jaipur

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 798/JPR/2016[]Status: HeardITAT Jaipur03 Oct 2022

For Appellant: Sh. Arihant Jain (CA)For Respondent: Shri P. R. Meena (CIT)

Section 12ASection 2(15)

…oup of person only. thus the community of people sought to be benefited are sufficiently definite and identifiable from individuals The appellant relies on the following case was in support of its contention: (1) Ahmedabad Rana Caste Association v. CIT Gujrat 82 ITR 704 (SC). (2) CIT v. Jodhpur Chartered Accountants Society, (2002) 258 ITR 548 (Raj.) (3) Add. CIT v. Madras Jew. and Diamond Merchant Association 129 ITR 214 (Madras). (4) CIT Vs. Dawoodi Bohra Jamat — [2014] 364 ITR 31 (SC). (5) CIT Vs. Pt. Ram Shanker Misra Trust — [1996] 222 ITR 252 (Allahabad). su 4 Ajmer Saraffa Sangh 1. Hence in the facts of…

Naya Raipur Development Authority, Raipur vs. Assistant Commissioner of Income Tax (Exemption), Raipur

The appeal of the assessee is allowed in terms of our aforesaid observations

ITA 63/RPR/2019[2013-14]Status: DisposedITAT Raipur02 Sept 2022AY 2013-14

Bench: Shri Ravish Sood & Shri Rathod Kamlesh Jayantbhaiआयकर अपील सं. / Ita No. 174 & 63/Rpr/2019 "नधा"रण वष" / Assessment Year(S) : 2012-13 & 2013-14 Naya Raipur Development Authority Prayavas Bhawan, North Block, Sector 19, Naya Raipur Marg, Naya Raipur, Atal Nagar(C.G.) Pin-492 002. Pan : Aaalc0225H .......अपीलाथ" / Appellant बनाम / V/S. The Deputy Commissioner Of Income Tax (Exemption) Raipur (C.G.) ……""यथ" / Respondent Assessee By : S/Shri S.R Rao & Rajesh Kumar Chawda, Ar’S. Revenue By : Shri P.K. Mishra, Cit-Dr सुनवाई क" तार"ख / Date Of Hearing : 09.06.2022 घोषणा क" तार"ख / Date Of Pronouncement : 02.09.2022

For Appellant: S/shri S.R Rao & Rajesh KumarFor Respondent: Shri P.K. Mishra, CIT-DR

Section 11Section 12ASection 143(2)Section 143(3)Section 2(15)Section 64Section 65Section 68

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI RATHOD KAMLESH JAYANTBHAI, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No. 174 & 63/RPR/2019 "नधा"रण वष" / Assessment Year(s) : 2012-13 & 2013-14 Naya Raipur Development Authority Prayavas Bhawan, North Block, Sector 19, Naya Raipur Marg, Naya Raipur, Atal Nagar(C.G.) Pin-492 002. PAN : AAALC0225H .......अपीलाथ" / Appellant बनाम / V/s. The Deputy Commissioner of Income Tax (Exemption) Raipur (C.G.) ……""यथ" / Respondent Assessee by : S/shri S.R Rao & Rajesh Kumar Chawda, A…

Naya Raipur Development Authority, Raipur vs. Deputy Commissioner of Income Tax (Exemption), Raipur

The appeal of the assessee is allowed in terms of our aforesaid observations

ITA 174/RPR/2019[2012-13]Status: DisposedITAT Raipur02 Sept 2022AY 2012-13

For Appellant: S/shri S.R Rao & Rajesh KumarFor Respondent: Shri P.K. Mishra, CIT-DR

Section 11Section 12ASection 143(2)Section 143(3)Section 2(15)Section 64Section 65Section 68

Indian Institution of Banking and Finance (Formerly Known As the India Institute of Bankers), Mumbai vs. CIT (Exemption), Mumbai

In the result, the appeal of the assessee is partly allowed

ITA 6954/MUM/2019[2004-05]Status: DisposedITAT Mumbai15 Jul 2022AY 2004-05

Bench: Shri Vikas Awasthy & Shri Amarjit Singhindian Institute Of Vs. Commissioner Of Income Banking & Finance Tax (Exemptions) (Formerly Known As The Indian Room No. 617, Piramal Institute Of Bankers) Chambers Lalbaug, Tower-I, Kohinoor City Mumbai - 400012 Commercial-Ii, 3Rd Floor, Kirol Road, Kurla (West), Mumbai – 400070 स्थायी लेखा सं./ जीआइआर सं./ Pan/Gir No: Aaatt3309D Appellant .. Respondent

For Appellant: Mr. Nitesh JoshiFor Respondent: Mr. Ashok Kumar Kardam

Section 10Section 11Section 143(3)Section 4

…, which are City Montessori School vs UOI (supra), DIT(E) vs Ahmedabad Management Association (supra) and DIT vs Samudra Institute of Meritime Studies Trust (supra). Also placing reliance on the decision of Ahmedabad Rana Caste Association vs CIT, reported in 82 ITR 704, wherein it was held, "It is well-settled that an object beneficial to a section of the public is an object of general public utility. To serve a charitable purpose it is not necessary that the object should be to benefit the whole of mankind or all persons in a country or State. It is sufficient if the intention to benefit a section of the public…

Shree Maliya Kadva Patel Seva Samaj, Junagadh vs. The Income Tax Officer, Ward-1(3), Veraval

Appeal of the assessee is dismissed in above terms

ITA 187/RJT/2016[2011-12]Status: DisposedITAT Rajkot29 Jun 2022AY 2011-12

For Appellant: Shri Deepak Rindani, A.RFor Respondent: Shri S. S. Rathi, Sr. D.R

Section 11Section 13(1)(b)Section 250(6)

…No 8 Shree Maliya Kadva Patel Seva Samaj vs. ITO when the new Act came into force, could be termed as public charitable trusts to be eligible to exemption u/s 11 of the Act, In the case of Ahmedabad Rana Caste Association vs Commissioner of Income Tax (1971) 82 ITR 704(SC). The Hon’ble apex court held that such trusts though benefitting only a section of the society, could still be termed as for the benefit of public at large, as long as the community it served was united by an impersonal character and not a personal character. The Hon’ble Court further noted that in the 1961 Act this benefit of exemption, vis a…

The Indian Institute of Architects, Mumbai vs. Income Tax Officer Exem, WD, 2(4), Mumbai

In the result, appeal by the assessee is allowed

ITA 293/MUM/2022[2017-18]Status: DisposedITAT Mumbai19 May 2022AY 2017-18

Bench: Shri Pramod Kumar & Shri Sandeep Singh Karhail

For Appellant: Shri K. Shivaram a/wFor Respondent: Shri B.K. Bagchi

Section 11Section 12ASection 143(3)Section 2(15)Section 250

…t of the respondent-institute is restricted only to the persons working in the banking industry, it is not available to the public at large was negatived by placing reliance upon the decision of the apex court in Ahmedabad Rana Caste Association v. CIT [1971] 82 ITR 704. In the above case, it has been held that the object beneficial to a section of the public is an object of general public utility and to serve a charitable purpose it is not necessary that the object should be to benefit the whole of mankind or all persons in a country or State. In the above view, it was, held that the petitioners were an institut…

DCIT (Ex) - 1(1), Mumbai vs. The Lohar Chawl Dawoodi Bohra Merchants Association, Mumbai

In the result, appeal filed by the learned Assessing Officer is dismissed

ITA 3635/MUM/2018[2012-13]Status: DisposedITAT Mumbai19 Jan 2022AY 2012-13

Bench: Ms Suchitra Kamble & Shri Prashant Maharishithe Dy. Commissioner Of The Lohar Chawl Dawoodi Income Tax (Ex) -1(1) Bohra Merchants’ Association Room No. 506, 5 Th Floor, Piramal Chambers, 56/62, Chandabai Bldg., Vs. Lalbaug, Parel, 2Nd Floor, Mangaldas Road, Lohar Chawl, Mumbai-400 012 Mumbai-400 002 Pan No. Aaatl0024D Appellant .. Respondent

For Appellant: Shri Deepak TralshawalaFor Respondent: Ms. Surabhi Sharma, CIT DR

Section 1Section 11Section 13(3)Section 36ASection 36A(3)Section 69A

…The Lohar Chawl Dawoodi; AY 12-13 07 Countering the submission of the learned Departmental Representative, ld AR referred to 2 paper books filed by him, 1 containing the factual documents and 2 containing the decisions of Hon'ble Supreme Court in 364 ITR 31, 82 ITR 704 and of Coordinate Bench in 199 TTJ 447. He submitted that the remand report submitted by the learned Assessing Officer dated 30.05.2016 clearly clinches the issue in favour of the assessee. He referred to paragraph number 3 for admission of additional evidences by the learned CIT(A) and submitted that the learned CIT(A) is perfectly within his rig…

Brihanmumbai Developers Association (Bda), Mumbai vs. CIT (Exemption), Mumbai

In the result, appeal by the assessee is allowed

ITA 310/MUM/2021[2020-21]Status: DisposedITAT Mumbai17 Dec 2021AY 2020-21

Bench: Shri G.S.Pannu & Shri Vikas Awasthyआअसं. 310/मुं/2021 Brihanmumbai Developers Association(Bda), A-502,Ramkrishna, L.T.Road, Babhai Naka, Boriwali(West), Mumbai 400 092 Pan: Aagab-7266-A ...... अपीलाथ" /Appellant बनाम Vs. The Commissioner Of Income Tax(Exemptions), Piramal Chambers, 6Th Floor, Parel, Mumbai 400 012. ..... ""तवाद"/Respondent अपीलाथ" "वारा/ Appellant By : Shri Nitesh Joshi, Advocate ""तवाद" "वारा/Respondent By : Shri Mahesh Akhade, Cit-Dr सुनवाई क" "त"थ/ Date Of Hearing : 30/11/2021 घोषणा क" "त"थ/ Date Of Pronouncement : 17/12/2021

For Appellant: Shri Nitesh Joshi, AdvocateFor Respondent: Shri Mahesh Akhade, CIT-DR

Section 12ASection 2(15)

…t must be intended to benefit a section of public as distinguished from specified individuals. We do not consider it necessary to deal with all the cases cited at the Bar except the decision of the apex court in Ahmedabad Rana Caste Association vs. CIT [1971] 82 ITR 704, which provides sufficient binding guideline to resolve the controversy involved in the instant case. We may usefully extract the observations of 5 the Supreme Court making the position clear with respect to benefit to a section of the public and specified individuals (headnote) : ". ... an object beneficial to a section of the public is an obje…

Confederation of Pharma Dealers Association, Raipur vs. Commissioner of Income Tax, Exemption, Bhopal

In the result, appeal of the assessee is allowed

ITA 219/RPR/2019[2019-20]Status: DisposedITAT Raipur27 Oct 2021AY 2019-20

Bench: Shri Pradip Kumar Kedia & Shri Pawan Singhआयकर अपील सं./I.T.A. No. 219/Rpr/2019)

For Appellant: Shri R. K. Singh, CIT.-D.R

Section 11Section 12Section 2(15)

…eference in this regard was made to the following decisions: i. DIT vs. Bharat Diamond Bourse (2003) 259 ITR 0280 (SC) ii. Addl. CIT vs. Surat Art Silk Cloth Manufacturers Association (1980) 121 ITR 1 (SC) iii. Ahmedabad Rana Caste Association vs. CIT (1971) 82 ITR 704 (SC) iv. CIT vs. Andhra Chamber of Commerce (1965) 55 ITR 722 (SC) v. CIT vs. Federation of Indian Chambers of Commerce and Industry (1981) 130 ITR 186 (SC) vi. All India Rubber Industries Association vs. Addl.CIT & Ors. (2018) 173 ITD 615 (Mumbai-Trib.) vii. CEO Clubs India vs. DIT (Exemption) (2012) 32 CCH 0405 (Mumbai-Trib.) viii. Agricultural…

Icrw Group Gratuity Trust, New Delhi vs. CIT(Exemption), New Delhi

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 2244/DEL/2018[2018-19]Status: DisposedITAT Delhi21 Oct 2021AY 2018-19

Bench: Shri O.P. Kant & Shri Kuldip Singh[Through Video Conferencing] Assessment Year: 2018-19

Section 12Section 12ASection 25Section 80G

…interest received on the said amount shall also be payable to the said employees. There will be no income besides interest in the assessee trust. (iii) Relied on the decision of Hon’ble Supreme Court in the case of the Ahmedabad Rana Caste Association (1971) 82 ITR 704 (SC) wherein it is held that to serve a charitable purpose, it is not necessary that object should be to benefit the whole of the mankind or all persons in a particular country or state and it is sufficient if the intention to benefit section of the public as distinguished from a specified individual is present. (iv) Also relied on the decision of…

M/S Bwssb Retired Employees Medical Welfare Association, Bangalore vs. Commissioner of Income Tax(Exemptions), Bangalore

In the result, the appeal of the assessee is dismissed

ITA 179/BANG/2019[2018-19]Status: DisposedITAT Bangalore12 Jul 2021AY 2018-19

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2018-19

For Appellant: NoneFor Respondent: Shri Devarathna Kumar, CIT(DR)(ITAT), Bengaluru

Section 12A

…Co-operative and their families/dependent children." 7. The Appellant also submits in the case of the Trust created for the benefit of Rana Caste or community of City of Page 3 of 5 Ahmedabad, the Apex Court in Ahmedabad Rana Caste Association v. CIT [19711 82 ITR 704 has held thus: "It is well settled by now, and the High Court also has rightly taken that view, that an object beneficial to a section of the public is an object of general public utility. To serve a charitable purpose, it is not necessary that the object should be to benefit the whole of mankind or all persons in a particular country or State. It…

Delhi Police Welfare and Recreational Club Fund, New Delhi vs. CIT (Exemption), New Delhi

In the result, appeal of the assessee is allowed

ITA 7653/DEL/2018[-]Status: DisposedITAT Delhi28 Jun 2021

Bench: Shri Prashant Maharishi & Shri K. Narasimha Charydelhi Police Welfare & Recreational Vs. Cit (Exemption), Club Fund, C/O Kapil Goel, Advocate New Delhi F-26/124, Sector-7, Rohini, New Delhi.

For Appellant: Sh. Kapil Goel, AdvocateFor Respondent: Ms. Nidhi Srivastava, CIT/DR

Section 12Section 12ASection 2Section 2(15)

…ered a similar question in the light of the decision reported in Oppenheim vs. tobacco securities trust Co Ltd (1951) 1 All ER 16, IRC v. City of Glasgow Police Athletic Association (1953) 1 All ER 747 (HL), and Ahmedabad Rana Caste Association vs. CIT (1971) 82 ITR 704 (SC) and held that insofar as public employment is concerned and in particular the government formed by, for and of the people is the employer, even it is to be taken in a restrictive sense, and the employer is the representative of the public or the people -in the ultimate analysis, it is the public that is the employer; qui facit per alium facit…

Building Committee (Society), Barnala vs. CIT(E), Chandigarh

In the result, appeal of the assessee is allowed

ITA 1295/CHANDI/2019[--]Status: DisposedITAT Chandigarh18 May 2021

Bench: S/Shri N.K. Saini, Vice- & Rajpal Yadav, Vice-Building Committee (Society) Barnala Cit (Exemption) H.No.B-Xi-1252 Vs. Chandigarh. Mohanlal Colony Ward-19 Barnala, Punjab. Pan : Aadtb 5259 K (Applicant) (Responent) Revenue By : Smt. C Chandrakanta, Cit Dr : Shri Sudhir Sehgal, Ar Assessee By सुनवाई क" तार"ख/Date Of Hearing : 15/03/2021 घोषणा क" तार"ख /Date Of Pronouncement: 18/05/2021 आदेश/O R D E R

For Respondent: Smt. C Chandrakanta, CIT DR

Section 12ASection 2(15)

…meaning of section 2(15) of the Income Tax Acts, and therefore, the assessee-committee is entitled for registration under section 12AA of the Act. He also relied upon the decision of Hon’ble Apex Court in the case of Ahmedabad Rana Caste Association Vs. CIT, 82 ITR 704 (SC) and also other case laws as mentioned in the written submissions at page nos.2 and 3. On merit, the ld.counsel for the assessee further submitted that the society is formed by lawyers i.e. members of the Bar Association who are engaged in professional services. The ld.CIT(E) has ignored the vital objects of 4 the society. The objects of the s…

All India Photographic Trade and Industry Association, Mumbai vs. ITO (E)-1(1), Mumbai

The appeal of the assessee is allowed in terms of our observations recorded hereinabove

ITA 1705/MUM/2019[2014-15]Status: DisposedITAT Mumbai04 Mar 2021AY 2014-15

Bench: Sri Rajesh Kumar, Am & Sri Amarjit Singh, Jm आमकय अऩीर सं./ Ita No. 1387/Mum/2020 (यनधाायण वषा / Assessment Years 2013-14) आमकय अऩीर सं./ Ita No. 1705/Mum/2019 (यनधाायण वषा / Assessment Years 2014-15) All India Photographic Trade & The Income Tax Officer(E) Industry Association Ward 1(1), Mumbai 1 S T C-3/6, Taj Building, 210, फनाभ/ Floor, Dr. D.N. Road, Fort, Vs. Mumbai (अऩीराथी / Appellant) (प्रत्मथी/ Respondent) स्थामी रेखा सं./Pan No. Aaaaa0042K अऩीराथी की ओय से/ Appellant By : Shri Kirit Sanghvi, Ar प्रत्मथी की ओय से/ Respondent By : Shri Brajendra Kumar, Dr सुनवाई की तायीख / Date Of Hearing: 22.12.2021 घोषणा की तायीख / Date Of Pronouncement: 04.03.2021

For Appellant: Shri Kirit Sanghvi, ARFor Respondent: Shri Brajendra Kumar, DR

Section 11Section 12ASection 143(3)Section 2(15)

…आयकर अपीऱीय अधिकरण “A” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI श्री याजेश कुभाय, रेखा सदस्म एवं श्री अभयजीत ससंह, न्मायमक सदस्म के सभऺ । BEFORE SRI RAJESH KUMAR, AM and Sri AMARJIT SINGH, JM आमकय अऩीर सं./ ITA No. 1387/Mum/2020 (यनधाायण वषा / Assessment Years 2013-14) आमकय अऩीर सं./ ITA No. 1705/Mum/2019 (यनधाायण वषा / Assessment Years 2014-15) All India Photographic Trade and The Income Tax Officer(E) Industry Association Ward 1(1), Mumbai 1 s t C-3/6, Taj Building, 210, फनाभ/ Floor, Dr. D.N. Road, Fort, Vs. Mumbai (अऩीराथी / Appellant) (प्रत्मथी/ Respondent) स्थामी रेखा सं./P…

Nnf - State Chapter, Hyderabad vs. Commissioner of Income Tax, (Exemptions), Hyderabad

In the result, appeal of the assessee is allowed

ITA 2200/HYD/2018[2014-15]Status: DisposedITAT Hyderabad17 Sept 2020AY 2014-15

Bench: Smt. P. Madhavi Devi & Shri A. Mohan Alankamony(Through Virtual Hearing)

For Appellant: Shri M.V. Anil KumarFor Respondent: Shri P. Soma Sekhar Reddy, DR

Section 12ASection 2(15)Section 80G

…the doctors practising Anaesthesia within the district of Sriganganagar and Hanumangarh will stand benefited by the activities of the society. Relying upon a decision of the Hon'ble Supreme Court in the matter of Ahmedabad Rana Caste Association v. CIT [1971] 82 ITR 704 and a Bench decision of this court in CIT v. Jodhpur Chartered Accountants Society [2003] 127 Taxman 90/[2002] 258 ITR 548 (Raj.), the ITAT held that the assessee society is eligible for the benefit of registration under Section 12A of the Act. 4. In Ahmedabad Rana Caste Association's case (supra), the Supreme Court while dealing with the issue as…

Nnf - State Chapter, Hyderabad vs. Commissioner of Income Tax, (Exemptions), Hyderabad

In the result, appeal of the assessee is allowed

ITA 2199/HYD/2018[2014-15]Status: DisposedITAT Hyderabad17 Sept 2020AY 2014-15

Bench: Smt. P. Madhavi Devi & Shri A. Mohan Alankamony(Through Virtual Hearing)

For Appellant: Shri M.V. Anil KumarFor Respondent: Shri P. Soma Sekhar Reddy, DR

Section 12ASection 2(15)Section 80G

The Director of Income Tax Exemptions vs. Iskcon Charities

In the result, we do not find any merit in these appeals

ITA/415/2011HC Karnataka15 Sept 2020

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

Section 11Section 143(3)Section 147Section 148Section 260Section 260A

…OMMISSIONER OF INCOME-TAX VS. J.K.CHARITABLE TRUST’, (1992) 196 ITR 31 (ALL), ‘ASSISTANT COMMISSIONER OF INCOME-TAX VS. THANTHI TRUST’, (2001) 247 ITR 785 (SC), ‘AHMEDABAD RANA CASTE ASSOCIATION VS. COMMISSIONER OF INCOME-TAX, GUJARAT’, (1971) 82 ITR 704 (SC), ‘COMMISSIONER OF INCOME TAX-III, PUNE VS. RAJASTHANI AND GUJARATI CHARITABLE FOUNDATION, POONA’, 12 (2018) 7 SCC 810, ‘CIRCULAR NO.5-P(LXX-6) OF 1968, DATED 19.06.1968, ‘COMMISSIONER OF INCOME-TAX, KARNATAKA-I VS. SOCIETY OF THE SISTERS OF ST.ANNE’, (1984) 146 ITR 28 (KAR), and ‘K.P.VARGHESE VS. INCOME-TAX OFFICER, ERNAKULA…

Confederation of Real Estate Developers of India, Mumbai vs. CIT (A)- 3, Mumbai

The appeal of the assessee is allowed in terms of our observations recorded hereinabove

ITA 2815/MUM/2018[2014-15]Status: DisposedITAT Mumbai15 Sept 2020AY 2014-15

Bench: Shri M. Balaganesh & Shri Ravish Soodconfederation Of Real Estate Acit (Exemption)-1(1), Developers Association Of India, Piramal Chambers, Lalbaug, 5Th Floor, Phd House, Vs. Parel, Mumbai 400 012 4/2, Siri Insitutional Area, New Delhi-110016

For Appellant: Shri Jitendra Jain &For Respondent: Shri. Kumar Padmapani Bora &

Section 11Section 12ASection 143(2)Section 143(3)Section 2(15)Section 25Section 8

…the said observation of the lower authorities appeared to be very convincing, but then, we are afraid the same cannot be sustained in the eyes of law. As observed by the Hon’ble Supreme Court in the case of Ahmedabad Rana Caste Association Vs. CIT (1971) ITR 82 ITR 704 (SC), the High Court in the case before them had rightly observed that an object beneficial to a section of the public is an object of general public utility. It was further observed by the Hon‟ble Apex Court that in order to serve a charitable purpose it was not necessary that the object should be to benefit the whole of mankind or all persons in…

Confederation of Real Estate Developers Associaton of India, New Delhi vs. ACIT (Exem)-1(1), Mumbai

The appeal of the assessee is allowed in terms of our observations recorded hereinabove

ITA 6896/MUM/2019[2016-17]Status: DisposedITAT Mumbai15 Sept 2020AY 2016-17

For Appellant: Shri Jitendra Jain &For Respondent: Shri. Kumar Padmapani Bora &

Section 11Section 12ASection 143(2)Section 143(3)Section 2(15)Section 25Section 8

Rotary Club Social Securities Fund Bhavnagar, Bhavnagar vs. The DIT(Exemption), Ahmedabad

In the result, order of the ld

ITA 649/AHD/2014[-]Status: DisposedITAT Ahmedabad19 Feb 2020

Bench: Shri Mahavir Prasad & Shri Amarjit Singh)

For Appellant: Shri Mehul K. Patel, ARFor Respondent: Shri O P Sharma, CIT/ D.R

Section 10Section 11Section 12ASection 2(15)

…y learned DIT(E). Accordingly ground taken by the assessee is allowed. 13. In the result, the appeal filed by the assessee is allowed. 6. Ld. A.R. also cited a judgment of Hon’ble Supreme Court in the matter of Ahmedabad Rana Caste Association vs. CIT (1971) 82 ITR 704 (SC) wherein Hon’ble Supreme Court granted relief to a trust which belonging to a Rana Community of Ahmedabad with following observation: “Section 11 of the Income-tax Act, 1961 [Corresponding to section 4(3)(i) of the Indian Income-tax Act, 1922] - Charitable or religious trust - Exemption of income from property held under - Assessment years 19…